Viswanathan v. Speaker Tamil Nadu Legislative Assembly

2 SCC 353Supreme Court of India1996#19708 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2021.

Judgments citing Viswanathan v. Speaker Tamil Nadu Legislative Assembly

ITO 16(1)(3), Mumbai vs. Prem Ramanand Sagar, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 598/MUM/2020[2011-12]Status: DisposedITAT Mumbai16 Aug 2021AY 2011-12

Section 143(3)Section 45(3)Section 48Section 500Section 50C

…ble, however, the same as observed by us hereinabove was deemed to be determined only pursuant to insertion of Sec. 45(3) on the statute. As observed by the Hon’ble Supreme Court in the case of G. Viswanathan Vs. Speaker Tamil Nadu Legislative Assembly (1996) 2 SCC 353, a deeming provision is an admission of the non-existence of the fact deemed. It was held by the Hon’ble Apex Court, that the legislature is competent to enact a deeming provision for the purpose of assuming the existence of a fact which does not even exist. On the basis of our aforesaid observations, it can safely be concluded that the provisions…

Commissioner of Income Tax (It & Tp) vs. M/S. Dongfang Electric Corporation

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…Voltas Limited, Bombay v. Union of India & Ors. 1995 SCC (Supp) 2 498, Harish Tandon v. Additional District Magistrate, Allahabad, U.P. & Ors. (1995) 1 SCC 537, G. Viswanathan etc. v. Hon'ble Speaker, Tamil Nadu Legislative Assembly, Madras & Anr. (1996) 2 SCC 353, Prafulla Kumar Das & Ors. v. State of Orissa & Ors. JT 2003 (9) SC 477 [paragraph 47] and Ashok Leyland Ltd. v. State of Tamil Nadu & Anr. JT 2004 (1) SC 289 [paragraphs 64-70]. 31. In Sadashiv Dada Patil v. Purushottam Onkar Patil (D) by LRs. JT 2006 (9) SC 64 (paragraphs 27 to 30), Hon'ble Supreme Court observed that legal fiction should n…

ACIT 16(1), Mumbai vs. Prem Sagar, Mumbai

Appeal of the revenue is dismissed

ITA 7442/MUM/2016[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Pramod Kumar & Shri Ravish Soodacit- 16(1), Room No.439, Shri. Prem Sagar, Sagar Villa, N.S Road No. Aayakar Bhavan, M.K.Marg, 12A, Jvpd Scheme, Vile Parle (W), Vs. Mumbai 400 049. Mumbai – 400 049. Pan – Aapps2469E (Appellant) (Respondent)

For Appellant: Shri. KumarPadmapani Bohra, D.RFor Respondent: Shri. K. Gopal &Ms. Neha Paranjpe, A.R‟s

Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 45Section 45(3)Section 48Section 50Section 50C

…ACIT, 16(1) Vs. Shri. Prem Sagar – ITA No. 7442/Mum/2016 1 A.Y 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member ACIT- 16(1), Room No.439, Shri. Prem Sagar, Sagar Villa, N.S Road No. Aayakar Bhavan, M.K.Marg, 12A, JVPD Scheme, Vile Parle (W), Vs. Mumbai 400 049. Mumbai – 400 049. PAN – AAPPS2469E (Appellant) (Respondent) Appellant by :Shri. KumarPadmapani Bohra, D.R Respondent by : Shri. K. Gopal &Ms. Neha Paranjpe, A.R‟s Date of Hearing : 03.10.2019 Date of Pronouncement : 16.10.2019 O R D E R PER RAVISH SOOD, JM The…

Ravindra R. Fotedar, Mumbai vs. Asst CIT 10(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6778/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Sept 2017AY 2010-11

Bench: Shri P K Bansal & Shri Amarjit Singhassessment Year : 2010 – 2011 Ravindra R Fotedar Acit 10(2) 7 Bharat Tirth Society, Mumbai Vs. Sion Trombay Road, Chembur, Mumbai 400 071 Pan Aacpf1616R (Appellant) (Respondent)

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Purushottam Kumar

Section 2(22)(e)

…on may be intended to enlarge the meaning of a particular word or to 8 Shri Ravindra R Fotedar include matters which otherwise may or may not fall within the main provision [ Refer: G. Viswanathan vs. Hon’ble Speaker, Tamil Nadu Legislative Assembly (1996) 2 SCC 353 (SC)]. 4.6 This provision, thus, would necessarily be accorded strict interpretation and the ambit of the fiction would not be pressed beyond its true limits. It is now a well settled law that the fiction is to be carried to its logical end however, at the same time, it can also not be expanded so as to include the facts which require substantia…